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Contents

Legislation
Corporation Tax Act 2010

Crossheading Open-ended investment companies

  • Section 613 Meaning of “open-ended investment company”
  • Section 614 Applicable corporation tax rate
  • Section 615 Umbrella companies
  1. Open-ended investment companies
  2. Meaning of “open-ended investment company”

Section 613 | Meaning of “open-ended investment company”

From legislation.gov.uk

In this Chapter “open-ended investment company” means a company incorporated in the United Kingdom to which section 236 of FISMA 2000 applies.

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